Jindal Thermal Company Ltd. v. DCIT (TDS)

321 ITR 31High Court2010#772 most cited

What is Jindal Thermal Company Ltd. v. DCIT (TDS) authority for?

Before the 2010 amendment to the Explanation to Section 9(2) of the Income-tax Act, income was deemed to accrue or arise to non-residents only if the services were actually rendered in India, consequently removing the obligation for tax deduction at source.

132

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

Jindal Thermal Power Co. Ltd. v. DCIT · 321 ITR 31 · Section 9(2) · Section 195 · services rendered in India · income accruing to non-residents · tax deduction at source · pre-Finance Act 2010 amendment · fees for technical services · Explanation to Section 9(2) · Karnataka High Court · Section 40(a)(i)

Sections most often in play

Section 195Section 250Section 40(a)(i)Section 9

Issues it is cited on

section 9(2)section 5(2)(b)section 9(1)(vii)(b)section 144c(10)section 2(11)make available clausesection 195(1)sanction under section 151tax residency certificateretrospective amendmentsection 5(2)trc

Judgments citing Jindal Thermal Company Ltd. v. DCIT (TDS)

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

…of the Act, after this judgment, with retrospective effect from 1-6-1976 in the Finance Act, 2007. Despite this introduction of Explanation to section 9(2) of the Act, the Karnataka High Court in the case of Jindal Thermal Power Co. Ltd., vs. DCIT reported in 321 ITR 31 held that the law laid down by the Apex Court in the case of Ishikawajima Harima Heavy Industries Limited (supra) still holds good despite the retrospective amendment to section 9 of the Act. In our opinion, the requirement of services of the non- resident being rendered in India and being utilized in India is still valid, despite the judgment of…

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 518/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 May 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…& 507/Chny/2020 apply, as held by the Hon’ble Supreme Court in the case of lshikawajma (supra),was not done away with. This position was clarified by the Hon'ble High Court of Karnataka in the case of Jindal Thermal Power Co. Ltd. v. DCIT (reported in (2010] 321 ITR 31 (Karnataka).It is only vide the amendment brought out vide Finance Act, 2010,whereby the Explanation to Section 9(2) was substituted to specifically provide that the services are not required to be rendered in India, that theabove requirement was done away with. Therefore, until the amendment in2010, the legal position was that unless the services…

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 507/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 May 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…& 507/Chny/2020 apply, as held by the Hon’ble Supreme Court in the case of lshikawajma (supra),was not done away with. This position was clarified by the Hon'ble High Court of Karnataka in the case of Jindal Thermal Power Co. Ltd. v. DCIT (reported in (2010] 321 ITR 31 (Karnataka).It is only vide the amendment brought out vide Finance Act, 2010,whereby the Explanation to Section 9(2) was substituted to specifically provide that the services are not required to be rendered in India, that theabove requirement was done away with. Therefore, until the amendment in2010, the legal position was that unless the services…

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 506/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 May 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…& 507/Chny/2020 apply, as held by the Hon’ble Supreme Court in the case of lshikawajma (supra),was not done away with. This position was clarified by the Hon'ble High Court of Karnataka in the case of Jindal Thermal Power Co. Ltd. v. DCIT (reported in (2010] 321 ITR 31 (Karnataka).It is only vide the amendment brought out vide Finance Act, 2010,whereby the Explanation to Section 9(2) was substituted to specifically provide that the services are not required to be rendered in India, that theabove requirement was done away with. Therefore, until the amendment in2010, the legal position was that unless the services…

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 505/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 May 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…& 507/Chny/2020 apply, as held by the Hon’ble Supreme Court in the case of lshikawajma (supra),was not done away with. This position was clarified by the Hon'ble High Court of Karnataka in the case of Jindal Thermal Power Co. Ltd. v. DCIT (reported in (2010] 321 ITR 31 (Karnataka).It is only vide the amendment brought out vide Finance Act, 2010,whereby the Explanation to Section 9(2) was substituted to specifically provide that the services are not required to be rendered in India, that theabove requirement was done away with. Therefore, until the amendment in2010, the legal position was that unless the services…

HCL TECHNOLOGIES ITALY S.P.A,ITALY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES BELGIUM BVBA,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL MEXICO S. DE R L,MEXICO vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL HONGKONG SAR LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES (PROPRIETARY) LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES BV,NETHERLANDS vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL AUSTRALIA SERVICES PTY LTD,AUSTRALIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES MAYLASIA SDN BHD,MALAYSIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL (BRAZIL) TECHNOLOGIES DA INFORMACAO EIRELI,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 562/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL CANADA INC.,CANADA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 561/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL POLAND SP ZOO,POLAND vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 560/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES GERMANY GMBH,GERMANY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 559/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES FRANCE,NEW DELHI vs. ACIT,CIRCLE-INT. TAX 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 544/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL TECHNOLOGIES PHILIPPINES INC.,NEW DELHI vs. ACIT,CIRCLE-INT. TAX 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 543/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

HCL SINGAPORE PTE LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAXATION 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 537/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…yment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of Section 9 of the Act, the Karnataka High Court observed that the twin requirement of rendering of services in India and utilization of services in India would have to be satisfied. The Court was examining the effect of the newly inserted explanation to Section 9 by virtue of Finance Act of 2007. We are conscious that subse…

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